||Pages|
|---|---|
|Trustees'AnnualReport|2to5|
|lndependentExaminer's Report|6|
|StatementofFinancialActivities|7|
|Balance Sheet|8|
|Notesto theAccounts|9to15|
|Detailed StatementofFinancialActivities|1.6to17|





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|||Unrestricted|||
|---|---|---|---|---|
|||funds|Total funds|Totalfunds|
|||2022|2022|2021|
||Notes|E|E|f|
|lncome andendowments|||||
|from:|||||
|Donations andlegacies|3|520|520|569|
|Charitable activities|4|L40|L40|L42|
|Othertradingactivities|5|132,350|132,350|t46,LO2|
|Other|6|||8,!21|
|Total||133,010 133,010154,934|||
|Expenditure on:|||||
|Other|7|L38,769 L3g,76g144,194|||
|Total||138,7691.38,7691,44,L94|||
|Net gainson investments|||||
|Net(expenditure)/income|8|(s,7se) (s,7se)10,740|||
|Transfersbetween funds|||||
|Net (expenditure)/income<br>beforeothergains/(losses)||(s,7se) (s,7s9)10,740|||
|Othergainsandlosses|||||
|Netmovementin funds||(s,7s9) (s,7s9)10,740|||
|Reconciliation of funds:|||||
|Total funds broughtforward||36t,722|36t,722|<br>350,9g2|
|Total funds carriedforward||355,963 355,96336L,722|||





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|Charity Hotr"St6SZ4||||
|---|---|---|---|
|,||3032|:ati"dl-|
|||t|g|
|FiNedassets||||
|Tangibieassets|LS|383,4:S|3S4,404|
|Currentassets||3S3,4?0|3*4,4*4|
|Cashatbank and inl"land||52,S43|57,619|
|firedi{ors: Arncuntfa*lingdur withinGreyear<br>hEet{urrefltassets||53,&43<br>tssoi<br>5?,543|sl$38<br>{30si<br>57,31&|
|lf"etalas:ets{esssurre*ttriabi}ities<br>,{etassets excEuding pemsion assatortiabi!fu||355,953<br>355.SS3|361,732<br>363,7I2|
|Totalmetassets|rl!%|35S,s$3|361,7?:|
|Thefunds*Sthecharltg||||
|&e$trlctedfurld$|L:|||
|{Jilrestr;cted f&nds||||
|Seneralfunds||355,S63|361,7e2|
|||355,363|361"732|
|R**enres||||
||12|||
|Totalfunds||||
|||355,963|36:",7??|
|Apprcvedhythetrilsteeroni4May20?i||||





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|last yearandno cha|nges have been madetoaccountsforprevious years.|
|---|---|
|Fundaccounting||
|Unrestricted funds|These are availableforuseatthediscretionofthe trusteesinfurtheranceofthe|
||general objects ofthecharity.|
|Designatedfunds|These areunrestricted funds earmarkedbythe trusteesforparticularpurposes.|
|Revaluationfunds|These areunrestricted funds which includearevaluationreserverepresentingthe|
||restatementofinvestmentassetsattheirmarketvalues.|
|Restrictedfunds|These are availableforusesubjecttorestrictions imposedbythedonororthrough|
||terms ofan appeal.|
|lncome||
|Recognitionof|lncomeisincludedinthe StatementofFinancialActivities (SoFA)whenthecharity|
|income|becomesentitled to,andvirtuallycertaintoreceive,theincomeandtheamountof|
||theincomecan be measuredwithsufficient reliability.|
|lncomewithrelated|whereincomehasrelated expendituretheincome and related expenditureis|
|expenditure|reportedgrossintheSoFA.|
|Donationsand|voluntaryincome receivedby wayof grants, donationsandgiftsisincludedinthe|
|legacies|theSoFAwhen receivableandonly when the Charityhasunconditionalentitlement|
||to theincome.|
|Tax reclaims on|lncomefromtaxreclaimsisincludedintheSoFAatthesametimeasthe|
|donationsandgifts|gift/donation towhichitrelates.|
|Donatedservices|These areonly included in income(withanequivalent amountinexpenditure)|
|andfacilities|wherethebenefitto theCharityisreasonably quantifiable, measurableand|
||material.|
|Volunteerhelp|Thevalue ofanyvolunteerhelp receivedisnot includedintheaccounts.|
|lnvestmentincome|Thisisincludedintheaccountswhenreceivable.|
|Gains/(losses)on|This includes any gainorlossresultingfromrevaluing investmentstomarketvalue|
|revaluation of fixed|attheendof theyear.|
|assets||
|Gains/(losses)on|This includes any gainorlossonthesaleof-investments.|
|investmentassets||





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|htlingsea Playcentre<br>esto theAccounts<br>Expenditure||
|---|---|
|Recognitionof|Expenditureisrecognisedonanaccruals basis.Expenditureincludes anyVATwhich|
|expenditure|cannotbefullyrecovered,andisreportedaspart oftheexpendituretowhichit|
||reIates.|
|Expenditureon|Thesecomprise thecosts associatedwithattractingvoluntaryincome, fundraising|
|raisingfunds|tradingcosts andinvestment managementcosts.|
|Expenditureon|ThesecomprisethecostsincurredbytheCharityinthedeliveryofitsactivitiesand|
|charitable activities|services inthefurtheranceofitsobjects, includingthemakingof grantsand|
||governancecosts.|
|Grants payable|All grant expenditureisaccountedforon anactual paidbasisplusanaccrualfor|
||grantsthathave beenapprovedbythe trusteesattheendoftheyearbutnot yet|
||paid.|
|Governance costs|These includethosecosts associatedwithmeetingthe constitutionalandstatutory|
||requirements oftheCharity, includinganyaudit/independentexaminationfees,|
||costs linkedto thestrategic managementoftheCharity,together withashareof|
||other administrationcosts.|
|Other expenditure|These aresupportcostsnot allocatedtoaparticular activity.|



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|Brightlingsea Playcentre<br>Notesto theAccounts<br>2Statement ofFinancialActivities-prioryear|||||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Total funds||
|||2021||2021|
|||f.||€|
|lncome andendowments from:|||||
|Donationsandlegacies||569||569|
|Charitable activities||L42||L42|
|Othertrad ingactivities||'J.46,1,02||1.46,L02|
|Other||8,12'J,||8,121,|
|Total||'J.54,934||154,934|
|Expenditure on:|||||
|Other||L44,194||].44,194|
|Total||144,194||L44,194|
|Net income||].0,740||10,740|
|Net incomebefore other<br>gains/(losses)||10,740||10,740|
|Othergainsandlosses:|||||
|Netmovementin funds||10,740||10,740|
|Reconciliation of funds:|||||
|Total funds broughtforward||350,982||350,992|
|Total funds carriedforward||361,,722||361,722|
|3lncomefromdonations andlegacies|||||
||Unrestricted|Total||Total|
|||2022||202L|
||E|€||€|
|Donations|520|520||559|
||520|520||s69|
|4!ncomefromcharitableactivities|||||
||Unrestricted|Total||Total|
|||2022||2021|
||f|f||t|
|Fund raising|1.40|L40||L42|
||1.40|140||1.42|
|5lncomefrom other trading activities|||||
||Unrestricted|Total||Total|
|||2022||202t|
||f|f.||f|
|Pre-School fees andfunding|1"32,350|132,350||1.46,102|
||1.32,350 L32,350|||1,46,102|





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|6|Otherincome||||
|---|---|---|---|---|
||||Total|Total|
||||2022|2021|
||||f.|f|
||Covid insurance claims|||8,L21|
|||||8,LzL|
|7|Otherexpenditure||||
|||Unrestricted|Total|Total|
||||2022|2021|
|||E|€|€|
||Pre-School consumables|4,219|4,2L9|1.,243|
||Employee costs|120,904|120,904|120,364|
||Premises costs|7,471|7,471|12,363|
||Amortisation,depreciation,||||
||impairment, profit/losson|984|984|'l_,3L2|
||disposalof fixedassets||||
||Generaladministrativecosts|4,991|4,891,|8,512|
||Legaland professionalcosts|300|300|300|
|||138,769|1.39,769|144,194|
|8|Net(expenditure)/incomebefore transfers||||
|||2022||202L|
||Thisisstatedaftercharging:|f||€|
||Depreciation of owned fixedassets|984||1,312|
|9|lndependent Examlner'sfee<br>Staffcosts|300||300|
|||2022||202L|
||Salaries and wages|L20,L60||119,9g0|
|||L20,160||119,880|
||Noemployeereceivedemolumentsinexcessoff60,000.||||
||The averagemonthlynumberoffull timeequivalent employees during theyear||wasasfollows||
|||2022||202L|
|||Number||Number|
||Pre-School|8||8|
|||8||8|





|10|Tangiblefixedassets|||||
|---|---|---|---|---|---|
||||Land and|Fixtures,||
||||buildings|fittingsand<br>equipment|Total|
||||f|€|f|
||Costor revaluation|||||
||At1-September2021.||300,469|<br>46,71,0|347,L79|
||At31August2022||300,469|46,7L0|347,179|
||Depreciationand|||||
||impairment|||||
||At1September2O2t|||42,775|42,775|
||Depreciationchargefor the|||||
||year|||984|984|
||At31August2022|||43,759|43,759|
||Net book values|||||
||At31-August2022||300,469|2,951|303,42A|
||At31August2021,||300,459|3,935|304,404|
|L1|Creditors:|||||
||amounts fallingduewithinoneyear|||||
||||2022||202L|
||||f||€|
||Accruals||300||300|
||||300||300|
|12|Movementin funds|||||
||||lncoming|||
||||resources|||
||||(including|Resources|At31|
|||Atl<br>September|other<br>gains/losses|expended|August<br>2022|
|||202L|)|||
||||f|f|f|
||Restricted funds:|||||
||Unrestricted funds:|||||
||Generalfunds|361.,722 133,010||(138,769)|355,963|
||Totalfunds|361,,722133,010||(138,769)|355,953|
|13|Analysisofnetassetsbetween funds|||||
||||Unrestricted|||
|||||funds|Total|
|||||t|f|
||Fixed assets|||303,420|303,420|
||Net currentassets|||52,543|52,543|
|||||355,963|355,963|





|htlingsea Playcentre<br>sto theAccounts<br> Reconciliationofnetdebt||||
|---|---|---|---|
||At1||At31|
||September||August|
||202t|Cashflows|2022|
||E|f|f|
|Cashandcashequivalents|57,6L9|(4,775)|52,843|
||57,6L8|<br>(4,775)|52,843|
|Net debt|57,618|(4,775)|57,843|





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||Unrestricted||||
|---|---|---|---|---|
||funds|Total funds|Totalfunds||
||2022|2022||202L|
||f|f||f|
|lncome andendowments from:|||||
|Donationsandlegacies|||||
|Donations|520|520||569|
||520|520||569|
|Charitable activities|||||
|Fund raising|L40|1.40||1.42|
||1.40|1.40||1.42|
|Othertradingactivities|||||
|Pre-School fees andfunding|132,350 132,350|||146,1,02|
||132,350 132,350|||L46,LO2|
|Other|||||
|Covid insurance claims||||8,121|
|||||8,121,|
|Totalincome andendowments|133,010133,01_0|||1.54,934|
|Expenditure on:|||||
|Other expenditure|||||
|Pre-Schoolconsumables|4,219|4,219||1.,243|
||4,2!9|4,219||1,,243|
|Employee costs|||||
|Salaries/wages|120,160|120,1,60||LL9,gg0|
|Stafftraining|744|744||484|
||!20,904|L20,gO4||1,20,364|
|Premises costs|||||
|Rent|5,040|5,040||'J.',J.,217|
|Rates|315|315|||
|Premises cleaning|702|702||l-,086|
|Premises repairs and|||||
|maintenance|1,,41,4|1.,41,4||60|
||7,471|7,471,||'t2,363|
|Generaladministrativecosts,|||||
|including depreciationand|||||
|amortisation|||||
|DepreciationofFixtures,fittings|||||
|andequipment|984|984||1,312|
|Equipmentexpensed|999|999||863|
|General insurances|2,508|2,508||2,139|
|Sundry expenses|674|674||4,808|
|Telephone, faxandbroadband|710|71.0||802|
||5,875|5,875||9,924|
|Legaland professionalcosts|||||





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|Brightlingsea Playcentre<br>DetailedStatement ofFinancialActivities||||
|---|---|---|---|
|Audit/lndependentexamination||||
|fees|300|300|300|
||300|300|300|
|Totalof expenditure of othercosts|138,769|139,769|1.44,'J.94|
|Totalexpenditure|L38,769|1,39,769|L44,194|
|Net gainson investments||||
|Net(expenditure)/income|(5,759)|(5,759)|rO,74O|
|Net(expenditure)/incomebefore<br>othergains/(losses)|(5,759)|(5,759)|1.0,740|
|OtherGains||||
|Netmovementin funds|(5,759)|(5,759)|!0,740|
|Reconciliation of funds:||||
|Total funds broughtforward|361,722|361,722|350,992|
|Total funds carriedforward|355,963|355,963|36L,722|